ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. DELTA PASIFIC INDOTUNA

Abstract

This study aims to analyze the compliance of the cash flow statement presentation and to assess the financial performance of PT. Delta Pasific Indotuna using cash flow information. The company prepares its cash flow statement using the indirect method and refers to the applicable accounting standard, PSAK 201. The cash flow statement provides essential information regarding cash inflows and outflows and supports management in evaluating the company’s financial condition. This research employs a qualitative approach using primary data in the form of internal documents and secondary data consisting of theoretical references and cash flow reports for the years 2022–2023. The findings indicate that the company’s cash flow statement is not fully compliant with the standard due to the omission of the cash difference calculation at the end of the period. The analysis of financial performance using cash flow ratios reveals that only the Capital Expenditure Ratio and the Cash to Net Income Ratio effectively represent the company’s financial condition. These results suggest the need for improvements in the preparation of the cash flow statement and enhancement of financial information quality to support more accurate decision-making.

Keywords: Cash Flow Statement; Financial Performance; PSAK 201; Cash Flow Ratios; PT. Delta Pasific Indotuna